Can Stakeholders be Satisfied with Accountants’ Education to Act as Advisors to Self-Managed Superannuation Funds
und | 18. März 2024
Über diesen Artikel
Online veröffentlicht: 18. März 2024
Seitenbereich: 36 - 54
Eingereicht: 29. Jan. 2016
Akzeptiert: 02. Juni 2016
DOI: https://doi.org/10.2478/fprj-2016-0002
© 2016 Brett Freudenberg et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Coverage of SMSFs in lectures
| Course name | Total Not Covered or < 5 mins | 5 mins to < 30 mins | 30 mins to < 2 hours | > 2 hours |
|---|---|---|---|---|
| Intro to Law | 90.90% | 0% | 9.00% | 0% |
| Intro to Business Law | 96.90% | 0.0% | 3.10% | 0% |
| Law of Associations | 95.00% | 5.0% | 0.00% | 0% |
| Company | 100.00% | 0.0% | 0.00% | 0% |
| Tax | 82.70% | 6.9% | 10.20% | 0% |
| Advanced Company | 100% | 0% | 0% | 0% |
| Advanced Tax | 33% | 17% | 50% | 0% |
| Other Business Law | 94% | 0% | 6% | 0% |
| Accounting courses | 92.8% | 0.0% | 7.2% | 0.0% |
Coverage of SMSFs in assessment structure
| Course name | 0% to < 5 % | 5% to < 20% | >20% |
|---|---|---|---|
| Intro to Law | 91% | 5% | 5% |
| Intro to Business Law | 97% | 3% | 0% |
| Law of Associations | 100% | 0% | 0% |
| Company | 100% | 0% | 0% |
| Tax | 93% | 4% | 4% |
| Advanced Company | 100% | 0% | 0% |
| Advanced Tax | 75% | 17% | 8% |
| Other Business Law | 100% | 0% | 0% |
| Accounting courses | 100% | 0% | 0% |
Coverage of SMSFs in tutorials
| Course name | Total Not Covered or < 5 mins | 5 mins to < 30 mins | 30 mins to < 2 hours | > 2 hours |
|---|---|---|---|---|
| Intro to Law | 90.91% | 5% | 5% | 0% |
| Intro to Business Law | 93.75% | 0% | 6% | 0% |
| Law of Associations | 100% | 0% | 0% | 0% |
| Company | 100% | 0% | 0% | 0% |
| Tax | 82.14% | 11% | 7% | 0% |
| Advanced Company | 100% | 0% | 0% | 0% |
| Advanced Tax | 50% | 8% | 33% | 8% |
| Other Business Law | 100% | 0% | 0% | 0% |
| Accounting courses | 93% | 4% | 4% | 0% |
Coverage of SMSF topics in lectures
| Topics covered | Topics not covered or < 5 mins | 5 mins to < 30 mins | 30 mins to < 1 hour | 1 hour to < 2 hours | 2 hours to < 5 hours | > 5 hours | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| M | E | A | M | E | A | M | E | A | M | E | A | M | E | A | M | E | A | |
| Nature of and governing law | 42 | 57 | 60 | 50 | 33 | 40 | 8 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Formalities | 50 | 48 | 80 | 42 | 43 | 20 | 8 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Liability issues | 42 | 48 | 80 | 58 | 43 | 20 | 0 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Asset protection | 33 | 57 | 80 | 67 | 33 | 20 | 0 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Admission of new members | 50 | 71 | 80 | 50 | 19 | 20 | 0 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Distributions from fund | 42 | 43 | 80 | 42 | 48 | 20 | 17 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cessation of fund | 67 | 62 | 100 | 25 | 29 | 0 | 8 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Taxation of fund contributions, profits and distributions | 42 | 33 | 100 | 42 | 38 | 0 | 17 | 10 | 0 | 0 | 10 | 0 | 0 | 10 | 0 | 0 | 0 | 0 |
| Delay of access to funds | 50 | 33 | 100 | 42 | 57 | 0 | 8 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Business Law courses
| Course name | Response count | Is it a ‘mandatory’ course | Your role with the course: Lecturer-in-Charge |
|---|---|---|---|
| Intro to Law | 25 | 92.3% | 69.2% |
| Intro to Business Law | 40 | 89.2% | 64.9% |
| Law of Associations | 22 | 81.8% | 77.3% |
| Company | 26 | 88.5% | 57.7% |
| Tax | 30 | 86.7% | 90.0% |
| Advanced Company | 3 | 33.3% | 67% |
| Advanced Tax | 12 | 15.4% | 92% |
| Other Business Law | 18 | 15.8% | 74% |